NHS Archives - Berthold Bauer Consultants

NHS Lease Cars – Repeal of VAT (treatment of transactions) Order 1992

by Berthold Bauer on July 26, 2021

On 30 November 2020, HMRC announced (Revenue and Customs Brief 19 (2020) VAT-repeal of the VAT (treatment of transactions) Order 1992) they intend to repeal the VAT (treatment of transactions) Order 1992.

Making Tax Digital (MTD) – GIANT

by Berthold Bauer on July 26, 2021

HMRC have announced a further extension to the deferral period for users of the GIANT system (Government Information and NHS Trusts) to be required to join Making Tax Digital (MTD).

MTD deferral for GIANT users

by Berthold Bauer on September 30, 2019

HMRC have now provided a more definitive time frame for requiring users of the GIANT system (like the NHS) to join MTD (Making Tax Digital).

Delay to MTD for the NHS

by Berthold Bauer on June 17, 2019

As you probably know, most ordinary businesses have been mandated to start ‘Making Tax Digital’ as of 1 April 2019.

Autumn Budget 2018

by Berthold Bauer on October 30, 2018

The Chancellor yesterday afternoon announced the 2018 Autumn Budget, below provides a brief overview of the relevant NHS and VAT related statements:

HMRC Update – Zero Rating for Charitable Funds Purchases

by Berthold Bauer on October 25, 2018

HMRC have recently updated the VAT Notice relating to purchases made by NHS Organisations using charitable funds. (https://www.gov.uk/guidance/charity-funded-equipment-for-medical-and-veterinary-uses-notice-7016 )

MTD Update – Delayed for NHS bodies

by Berthold Bauer on October 19, 2018

HMRC have announced this week that Making Tax Digital will be delayed for some bodies, importantly including the NHS, until 1 October 2019. It was anticipated, given the complexities of the NHS and the requirement for monthly returns that they might introduce a delay for the requirement. This of course does allow everyone a little more time to ensure they have the appropriate means to submit their returns with the appropriate software, but it’s something we advise our Clients to prepare for as early as possible to avoid any potential problems.

NHSI advice: Suspend Subsidiary Plans

by Berthold Bauer on September 21, 2018

As many of you will probably know, NHSI have this week issued a short statement advising Trusts to put on hold any subsidiary plans until further notice.

ScriptSwitch Prescribing Support Software

by Berthold Bauer on April 9, 2018

HMRC have revised their stance on the VAT recovery of ScriptSwitch prescribing support software.

Moorfields Divisional VAT Registration

by Berthold Bauer on February 28, 2018

It has recently come to light that Moorfields Eye Hospital NHS Foundation Trust (Moorfields), an NHS organisation which has traditionally sat outside of the English Divisional VAT Registration has opted to join.